2013 (10) TMI 1340

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...., Advocate, for the Respondent. ORDER The Tribunal by the impugned order has refused to condone a delay of 217 days in filing of the appeal. The Tribunal has noticed that the Commissioner of Customs (Appeals) had remanded the case to the Assessing Officer after recording the following findings:- "8. Regarding the issue of exclusion of the value of the imported components only irrespective ....

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....orm. Hence, there is a greater need for further scrutiny, in the light of above. Furthermore the adjudicating officer has come to the following conclusion without import of the raw material and semi finished goods for voith, the specified products under the schedule of IKN cannot be manufactured at Para 212 of Order-in-Original. This would require corroboration. Therefore the Order-in-Original is ....